{
  "url": "https://openlegislation.uk/profits-from-patents-eea-rights-order-2013/introduction",
  "json_url": "https://openlegislation.uk/profits-from-patents-eea-rights-order-2013/introduction.json",
  "legislation": "uksi/2013/420",
  "legislation_title": "The Profits from Patents (EEA Rights) Order 2013",
  "legislation_url": "https://openlegislation.uk/profits-from-patents-eea-rights-order-2013",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "Corporation Tax\nMade 26th February 2013\nLaid before the House of Commons 27th February 2013\nComing into force 1st April 2013\nThe Treasury make this Order under the power conferred by section 357BB(1)(c) and (7) of the Corporation Tax Act 2010:",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "2010 c.4. Section 357BB was inserted by paragraph 1(1) of Schedule 2 to the Finance Act 2012 (c.14)."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2013/420/introduction",
    "retrieved_at": "2026-10-29T01:03:08.086091+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}